Communiqué Amending the Customs General Communiqué (Collection Procedures) (Serial No: 2) — Communiqué (Collection Procedures) (Serial No: 4)

Customs Communiqué on Collection Procedures Amended (Series No. 4) – Key Highlights
The Customs Communiqué on Collection Procedures (Series No. 2), which governs processes such as the assessment, notification, collection, deferment, and installment of customs duties and administrative fines found to be unpaid or underpaid, has been amended. The new Communiqué (Series No. 4) introduces important clarifications, particularly regarding appeals, inheritance, and deferment-installment authorities.
Appeals and Settlement in Court-Imposed Administrative Fines
For administrative fines imposed by courts under Law No. 5326 on Misdemeanors, the appeal procedure set out in the same law will apply for enforcement. Consequently, such decisions cannot be appealed under the Customs Law, nor can settlement requests be made.
Tax Debt and Fines in Case of Death of the Liable Party
In the event of the liable party’s death, customs tax debts will pass to legal or appointed heirs who have not renounced the inheritance. However, in line with the principle of personal responsibility for administrative fines, such penalties will not be pursued against heirs and will be waived.
Authority Limit for Deferment and Installments Raised to 5,000,000 TL
The authority limit for customs directorates to approve deferment and installment requests for customs duties and fines has been increased from 250,000 TL to 5,000,000 TL. Requests exceeding this amount or of a different nature will fall under the jurisdiction of regional customs and foreign trade directorates.
15-Day Period for Non-Compliance with Installment Conditions
If monthly installments or other agreed conditions are not met by the liable party, the debt must be paid within 15 days. Failure to do so will result in the conversion of collateral into cash and continuation of enforced collection procedures.